Banca de DEFESA: ANTONIO ALMEIDA LYRIO NETO

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
DISCENTE : ANTONIO ALMEIDA LYRIO NETO
DATA : 07/10/2019
HORA: 11:00
LOCAL: ADM
TÍTULO:

An analysis of the Budget Management in Universidade Federal da Bahia (UFBA)

PALAVRAS-CHAVES:

Public budget. Management. Budget management.

PÁGINAS: 78
GRANDE ÁREA: Ciências Sociais Aplicadas
ÁREA: Administração
RESUMO:

This study emerges from the concept that the budget is an essential planning and control instrument for the improvement of the management practices, aiming to reduce the problems on the application of funds. Considering this, there is an investigation of the composition, allocation and behavior of the budget management’s model from Universidade Federal da Bahia (UFBA), in 2018, taking notice of the planning, execution and control of the budget’s resources. Methodologically, the study is descriptive and qualitative. In therms of methods, it is documental and bibliographic, accompanied for the application of semistructured interviews with the managers. The data were extracted from UFBA’s Management Reports, in the Institutional Development Plan (PDI), and also the budget’s execution reports. The results show that the planning, execution and control managers don’t have the proper expertise of the budgeting process; the available resources are not sufficient for maintaining and improving the activities of teaching, researching and extension and; the quotes regimen generates disparities on the resources provision. The majority of the interviewed signals the need of a reformulation of the matrix model allowing a fairest resources allocation, observing the necessities of the different units. This investigation, apart its contributions for future researches, helps to demonstrate, considering the managers point of view, that the budget is not being used as a planning and control instrument for the development of the organization. As limitations of the research, it is possible to mention the number of interviewed, considering the sample delineation to the managers of the academic units. It is important, for future researches, to include the managers of the management unit and the other servers that work on the process of budget’s planning, execution and control.

MEMBROS DA BANCA:
Presidente - 1913274 - DENISE RIBEIRO DE ALMEIDA
Interno - 3088038 - ANA RITA SILVA SACRAMENTO
Externo à Instituição - LIDIA BOAVENTURA PIMENTA - UNEB